Kallā here may express rebuke or emphasis; sawfa indicates future; taʿlamūna is indicative with retained nūn and wāw as subject.
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Parsing Al-Takāthur 102:3
The Particle Kallā: Rejection, Restraint and Emphasis
Kallā here may express rebuke or emphasis; sawfa indicates future; taʿlamūna is indicative with retained nūn and wāw as subject.